BUYING A BOAT IN FLORIDA: OUT OF STATE SALES TAX May 23, 2019

Florida has some of the largest and widest variety of boat dealers in the country. Many people visit Florida to get a good deal on a boat and Florida offers tax benefits to encourage those purchases. ...

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FLORIDA SALES TAX: LEASED CARS May 22, 2019

It is important for dealers to understand the Florida sales tax treatment of leased vehicles. The failure to do so could result in a devastating assessment down the line. Generally, when a car is ...

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AIRCRAFT USE TAX IN FLORIDA May 2, 2019

Many times, aircraft owners may purchase an aircraft without considering Florida sales and use tax issues. These type of tax issues can be an unwelcomed surprise for owners, as they will oftentimes ...

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HOW TO CALCULATE FL SALES TAX ON RENT April 11, 2019

Florida is the only state in the United States that directly imposes sales tax on commercial rental payments. Specifically, Florida levies a sales tax at the rate of 5.7% for commercial rent and ...

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Choice of Forum in Defending Against a Florida Tax Assessment or Refund Denial - Part II April 10, 2019

Circuit court or administrative forum, which is the best strategy? Careful analysis of the question raised above usually reveals that one size does not fit all, or put another way, it depends. But ...

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FL SALES TAX EXEMPTIONS: AQUACULTURE March 29, 2019

Florida has many tax exemptions for farmers. These exemptions help farmers to continue to provide a vital contribution to Florida’s economy and food supply. In 2018, the Florida Legislature expanded ...

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FLORIDA SALES & USE TAX APPORTIONMENT HANDBOOK March 28, 2019

Most sales or uses occurring in Florida are taxed at the full Florida state sales and use tax rate plus any applicable local surtax rate. However, there are certain exceptions to this rule. One ...

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FL Sales Tax: Leased Property Converted to the Owner’s Use March 27, 2019

It is a generally settled principle that items purchased for lease to a business’s customers allows the business to purchase those items tax free. Slightly less well known is the provision in section ...

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2019 Hillsborough County Commercial Rent Tax Rate: 8.2% March 7, 2019

Florida is the only state in the country to subject commercial rent to sales tax. There has been a push at the state level to lower and eventually repeal this tax, with the state tax rate on ...

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Florida Sales Tax: Nursing Homes March 6, 2019

The purpose of this article is to discuss the Florida sales and use tax treatment for rent between (1) the nursing home and its landlord and (2) the nursing home and its tenants. A popular state for ...

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Florida Sales and Use Tax: ESCAPE ROOMS March 5, 2019

We have seen a growing trend of Florida sales and use tax audits on ESCAPE ROOMS. The purpose of this article to discuss the Florida sales and use tax issues surrounding escape rooms. If you are ...

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FL BILL: 4.2% SALES TAX ON RENT February 20, 2019

The Florida Senate is proposing to reduce the state sales tax rate on commercial real property rentals again. The Senate is looking to drastically cut the rate from the current state rate of 5.7% to ...

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Florida - Economic Nexus & Marketplace Facilitator Bill Introduced February 20, 2019

In the wake of the South Dakota v Wayfair US Supreme Court holding on June 21, 2018, states around the country have been scrambling to create new “economic nexus” laws. Mimicking South Dakota’s law, ...

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